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A company erroneously recorded deductible VAT as carry-forward amounts from previous periods. The DGT clarifies that while the right to deduction and offsetting expires after four years, the right to a refund of the excess does not expire and may be requested in accordance with the General Tax Law.
Cuestión planteada Procedimiento adecuado para deducir las cuotas soportadas y prescripción del derecho a la deducción de tales cuotas.
El derecho a la deducción y a la compensación de excesos caduca a los cuatro años desde el devengo o la declaración de origen. Sin embargo, si transcurridos esos cuatro años no se ha podido compensar el exceso, el sujeto pasivo puede solicitar la devolución de dichas cuotas durante el plazo de prescripción establecido por la Ley General Tributaria. La caducidad del derecho a deducir no impide la recuperación del crédito mediante la vía de la devolución para evitar un enriquecimiento injusto de la Administración.
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